Case Studies

The shareholders of a company containing two separate business divisions carrying on related but very different trades, required the divisions to be separated in a way that Division A could be sold and Division B could be retained. Division A needed to be sellable in a way that the available Entrepreneurs’ Relief was not lost, whilst the tax charges in relation to the restructure of Division B needed to be minimised.

The clients, both shareholders and husband and wife, are directors of a property management company, and also have a sole trader student property portfolio. The two businesses both have substantial capital value and inherent capital gains.